Records.
Baltimore City Code, Article 28, § 25-6
in effect§ 25-6. Records.
Every person who leases, licenses, or sells telecommunications lines subject to the tax imposed by the Part 1 must:
(1) keep complete and accurate records of all transactions involving those telecommunications lines, as necessary or otherwise required by the Director of Finance to determine whether taxes due under this Part 1 have been paid; and
(2) make these records available, at all times during business hours, for inspection and audit by authorized representatives of the City.
(Ord. 04-726.)
Source: City of Baltimore Department of Legislative Reference, City of Baltimore Law Library (codes.baltimorecity.gov; Open Law Library bulk XML)URL: https://codes.baltimorecity.gov/us/md/cities/baltimore/code/28/25-6Fetched: 10/25/2026